Approval of Implementation Plans; State of Iowa; Elements of the Infrastructure SIP Requirements for the 2010 Nitrogen Dioxide National Ambient Air Quality Standard (NAAQS), 43925-43926 [2017-19936]
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Federal Register / Vol. 82, No. 181 / Wednesday, September 20, 2017 / Proposed Rules
Authority: 26 U.S.C. 7805 * * *
Par. 8. Section 301.6109–4 is
amended by revising paragraphs
(b)(2)(ii) and (iii), (b)(3), and (c) to read
as follows:
■
§ 301.6109–4 IRS truncated taxpayer
identification numbers.
*
*
*
*
(b) * * *
(2) * * *
(ii) A TTIN may not be used on a
statement or document if a statute,
regulation, other guidance published in
the Internal Revenue Bulletin, form, or
instructions, specifically requires use of
a SSN, ITIN, ATIN, or EIN and does not
specifically state that the taxpayer
identifying number may be truncated.
For example, a TTIN may not be used
on a Form W–8ECI or Form W–8IMY
because the forms and/or form
instructions specifically prescribe use of
an SSN, EIN, or ITIN for the U.S.
taxpayer identification number.
(iii) A TTIN may not be used on any
return, statement, or other document
that is required to be filed with or
furnished to the Internal Revenue
Service or the Social Security
Administration in the case of forms
required to be filed with the Social
Security Administration under the
internal revenue laws.
*
*
*
*
*
(3) Examples. The provisions of this
paragraph (b) are illustrated by the
following examples:
sradovich on DSKBBY8HB2PROD with PROPOSALS
*
(i) Example 1. Pursuant to section 6051(d)
and § 31.6051–2(a) of this chapter, Employer
files the Social Security Administration copy
of Employee’s Form W–2, Wage and Tax
Statement, with the Social Security
Administration. Employer may not truncate
any identifying number on the Social
Security Administration copy. Pursuant to
section 6051(a) and § 31.6051–1(a)(1)(i) of
this chapter, Employer furnishes copies of
Form W–2 to Employee. There are no
applicable statutes, regulations, other
published guidance, forms, or instructions
that prohibit use of a TTIN on Form W–2,
and § 31.6051–1(a)(1)(i) specifically permits
truncating employees’ SSNs. Accordingly,
Employer may truncate Employee’s SSN to
appear in the form of a TTIN on copies of
Form W–2 furnished to Employee. Employer
may not truncate its own EIN on copies of
Form W–2 furnished to Employee.
(ii) Example 2. On April 5, year 1, Donor
contributes a used car with a blue book value
of $1100 to Charitable Organization. On April
20, year 1, Charitable Organization sends
Donor copies B and C of the Form 1098–C
as a contemporaneous written
acknowledgement of the $1100 contribution
as required by section 170(f)(12). In lateFebruary, year 2, Charitable Organization
prepares and files copy A of Form 1098–C
with the IRS, reporting Donor’s donation of
a qualified vehicle in year 1. Charitable
VerDate Sep<11>2014
17:23 Sep 19, 2017
Jkt 241001
Organization may truncate Donor’s SSN to
appear in the form of a TTIN in the Donor’s
Identification Number box on copies B and
C of the Form 1098–C because copies B and
C of the Form 1098–C are documents
required by the Internal Revenue Code and
regulations to be furnished to another person;
there are no applicable statutes, regulations,
other published guidance, forms or
instructions that prohibit the use of a TTIN
on those copies; and there are no applicable
statutes, regulations, other published
guidance, forms, or instructions that
specifically require use of an SSN or other
identifying number on those copies.
Charitable Organization may not truncate its
own EIN on copies B and C of the Form
1098–C because a person cannot truncate its
own taxpayer identifying number on any
statement or other document the person
furnishes to another person. Charitable
Organization may not truncate any
identifying number on copy A of the Form
1098–C because copy A is required to be filed
with the IRS.
(c) Applicability date. This section is
applicable to returns, statements and
other documents required to be filed or
furnished after December 31, 2018.
Kirsten Wielobob,
Deputy Commissioner for Services and
Enforcement.
[FR Doc. 2017–19910 Filed 9–18–17; 11:15 am]
BILLING CODE 4830–01–P
ENVIRONMENTAL PROTECTION
AGENCY
40 CFR Part 52
[EPA–R07–OAR–2017–0208; FRL–9967–92–
Region 7]
Approval of Implementation Plans;
State of Iowa; Elements of the
Infrastructure SIP Requirements for
the 2010 Nitrogen Dioxide National
Ambient Air Quality Standard (NAAQS)
Environmental Protection
Agency (EPA).
ACTION: Proposed rule.
AGENCY:
The Environmental Protection
Agency (EPA) is proposing to approve
elements of a State Implementation Plan
(SIP) submission, and an amended SIP
submission from the State of Iowa for
the 2010 Nitrogen Dioxide (NO2)
National Ambient Air Quality Standard
(NAAQS). Infrastructure SIPs address
the applicable requirements of Clean Air
Act (CAA) section 110, which requires
that each state adopt and submit a SIP
for the implementation, maintenance,
and enforcement of each new or revised
NAAQS promulgated by the EPA. These
SIPs are commonly referred to as
‘‘infrastructure’’ SIPs. The infrastructure
requirements are designed to ensure that
SUMMARY:
PO 00000
Frm 00016
Fmt 4702
Sfmt 4702
43925
the structural components of each
state’s air quality management program
are adequate to meet the state’s
responsibilities under the CAA.
In the ‘‘Rules and Regulations’’
section of this Federal Register, we are
approving the state’s SIP revisions as a
direct final rule without a prior
proposed rule. If we receive no adverse
comment, we will not take further
action on this proposed rule.
DATES: Comments must be received on
or before October 20, 2017.
ADDRESSES: Submit your comments,
identified by Docket ID No. EPA–R07–
OAR–2017–0208, to https://
www.regulations.gov. Follow the online
instructions for submitting comments.
Once submitted, comments cannot be
edited or removed from Regulations.gov.
The EPA may publish any comment
received to its public docket. Do not
submit electronically any information
you consider to be Confidential
Business Information (CBI) or other
information whose disclosure is
restricted by statute. Multimedia
submissions (audio, video, etc.) must be
accompanied by a written comment.
The written comment is considered the
official comment and should include
discussion of all points you wish to
make. The EPA will generally not
consider comments or comment
contents located outside of the primary
submission (i.e. on the web, cloud, or
other file sharing system). For
additional submission methods, the full
EPA public comment policy,
information about CBI or multimedia
submissions, and general guidance on
making effective comments, please visit
https://www2.epa.gov/dockets/
commenting-epa-dockets.
FOR FURTHER INFORMATION CONTACT:
Heather Hamilton, Air Planning and
Development Branch, U.S.
Environmental Protection Agency,
Region 7, 11201 Renner Boulevard,
Lenexa, KS 66219 at (913) 551–7039, or
by email at hamilton.heather@epa.gov.
SUPPLEMENTARY INFORMATION: This
document proposes to take direct final
action on Iowa’s infrastructure SIP
submissions for the 2010 NO2 NAAQS.
We have published a direct final rule
approving the State’s SIP revision(s) in
the ‘‘Rules and Regulations’’ section of
this Federal Register, because we view
this as a noncontroversial action and
anticipate no relevant adverse comment.
We have explained our reasons for this
action in the preamble to the direct final
rule. A detailed Technical Support
Document (TSD) is included in this
rulemaking docket to address the
following: A description of Clean Air
Act section 110(a)(1) and (2)
E:\FR\FM\20SEP1.SGM
20SEP1
43926
Federal Register / Vol. 82, No. 181 / Wednesday, September 20, 2017 / Proposed Rules
infrastructure SIPs; the applicable
elements under sections 110(a)(1) and
(2); EPA’s approach to the review of
infrastructure SIP submissions, and
EPA’s evaluation of how Iowa addressed
the relevant elements of sections
110(a)(1) and (2). If we receive no
adverse comment, we will not take
further action on this proposed rule. If
we receive adverse comment, we will
withdraw the direct final rule and it will
not take effect. We would address all
public comments in any subsequent
final rule based on this proposed rule.
We do not intend to institute a second
comment period on this action. Any
parties interested in commenting must
do so at this time. For further
information, please see the information
provided in the ADDRESSES section of
this document.
List of Subjects in 40 CFR Part 52
Environmental protection, Air
pollution control, Incorporation by
reference, Intergovernmental relations,
Nitrogen dioxide, Reporting and
recordkeeping requirements.
Dated: September 8, 2017.
Cathy Stepp,
Acting Regional Administrator, Region 7.
[FR Doc. 2017–19936 Filed 9–19–17; 8:45 am]
BILLING CODE 6560–50–P
ENVIRONMENTAL PROTECTION
AGENCY
40 CFR Part 52
[EPA–R07–OAR–2017–0477; FRL–9967–94–
Region 7]
Approval of Nebraska Air Quality
Implementation Plans; Infrastructure
SIP Requirements for the 2010
Nitrogen Dioxide and Sulfur Dioxide
and the 2012 Fine Particulate Matter
National Ambient Air Quality
Standards
Environmental Protection
Agency (EPA).
ACTION: Proposed rule.
AGENCY:
The Environmental Protection
Agency (EPA) is proposing to approve
elements of a State Implementation Plan
(SIP) submission from the State of
Nebraska addressing the applicable
requirements of Clean Air Act (CAA)
section 110 for the 2010 Nitrogen
Dioxide (NO2) and Sulfur Dioxide (SO2)
National Ambient Air Quality Standards
(NAAQS), and the 2012 Fine Particulate
Matter (PM2.5) NAAQS, which requires
that each state adopt and submit a SIP
to support implementation,
maintenance, and enforcement of each
new or revised NAAQS promulgated by
sradovich on DSKBBY8HB2PROD with PROPOSALS
SUMMARY:
VerDate Sep<11>2014
18:34 Sep 19, 2017
Jkt 241001
EPA. These SIPs are commonly referred
to as ‘‘infrastructure’’ SIPs. The
infrastructure requirements are designed
to ensure that the structural components
of each state’s air quality management
program are adequate to meet the state’s
responsibilities under the CAA. EPA is
proposing approval of the infrastructure
submissions as meeting the applicable
requirements of CAA section 110, for all
three submittals. EPA is proposing to
approve elements of the 2010 NO2 and
SO2 infrastructure SIP submissions from
the State of Nebraska received on
February 7, 2013, and August 22, 2013,
respectively. EPA is also proposing to
approve the 2012 PM2.5 infrastructure
submittal received on February 22,
2016. In the ‘‘Rules and Regulations’’
section of this Federal Register, we are
approving the state’s SIP revisions as a
direct final rule without a prior
proposed rule. If we receive no adverse
comment, we will not take further
action on this proposed rule.
DATES: Comments must be received by
October 20, 2017.
ADDRESSES: Submit your comments,
identified by Docket ID No. EPA–R07–
OAR–2017–0477, to https://
www.regulations.gov. Follow the online
instructions for submitting comments.
Once submitted, comments cannot be
edited or removed from Regulations.gov.
The EPA may publish any comment
received to its public docket. Do not
submit electronically any information
you consider to be Confidential
Business Information (CBI) or other
information whose disclosure is
restricted by statute. Multimedia
submissions (audio, video, etc.) must be
accompanied by a written comment.
The written comment is considered the
official comment and should include
discussion of all points you wish to
make. The EPA will generally not
consider comments or comment
contents located outside of the primary
submission (i.e. on the web, cloud, or
other file sharing system). For
additional submission methods, the full
EPA public comment policy,
information about CBI or multimedia
submissions, and general guidance on
making effective comments, please visit
https://www2.epa.gov/dockets/
commenting-epa-dockets.
FOR FURTHER INFORMATION CONTACT: Mr.
Gregory Crable, Environmental
Protection Agency, Air Planning and
Development Branch, 11201 Renner
Boulevard, Lenexa, Kansas 66219 at
(913) 551–7391, or by email at
crable.gregory@epa.gov.
SUPPLEMENTARY INFORMATION: This
document proposes to take action on the
2010 NO2 and SO2 NAAQS and the
PO 00000
Frm 00017
Fmt 4702
Sfmt 4702
2012 PM2.5 NAAQS Infrastructure SIP
submittals. We have published a direct
final rule approving the State’s SIP
revision (s) in the ‘‘Rules and
Regulations’’ section of this Federal
Register, because we view this as a
noncontroversial action and anticipate
no relevant adverse comment. We have
explained our reasons for this action in
the preamble to the direct final rule. If
we receive no adverse comment, we will
not take further action on this proposed
rule. If we receive adverse comment, we
will withdraw the direct final rule and
it will not take effect. We would address
all public comments in any subsequent
final rule based on this proposed rule.
We do not intend to institute a second
comment period on this action. Any
parties interested in commenting must
do so at this time. For further
information, please see the information
provided in the ADDRESSES section of
this document.
List of Subjects in 40 CFR Part 52
Environmental protection, Air
pollution control, Carbon monoxide,
Incorporation by reference,
Intergovernmental relations, Lead,
Nitrogen dioxide, Ozone, Particulate
matter, Reporting and recordkeeping
requirements, Sulfur oxides, Volatile
organic compounds.
Dated: September 8, 2017.
Cathy Stepp,
Acting Regional Administrator, Region 7.
[FR Doc. 2017–19934 Filed 9–19–17; 8:45 am]
BILLING CODE 6560–50–P
DEPARTMENT OF COMMERCE
National Oceanic and Atmospheric
Administration
50 CFR Part 300
[Docket No. 170616568–7568–01]
RIN 0648–BG93
International Fisheries; Western and
Central Pacific Fisheries for Highly
Migratory Species; Fishing Limits in
Purse Seine Fisheries for 2017
National Marine Fisheries
Service (NMFS), National Oceanic and
Atmospheric Administration (NOAA),
Commerce.
ACTION: Proposed rule; request for
comments.
AGENCY:
NMFS seeks comments on
this proposed rule issued under
authority of the Western and Central
Pacific Fisheries Convention
Implementation Act (WCPFC
Implementation Act). The proposed rule
SUMMARY:
E:\FR\FM\20SEP1.SGM
20SEP1
Agencies
[Federal Register Volume 82, Number 181 (Wednesday, September 20, 2017)]
[Proposed Rules]
[Pages 43925-43926]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-19936]
=======================================================================
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ENVIRONMENTAL PROTECTION AGENCY
40 CFR Part 52
[EPA-R07-OAR-2017-0208; FRL-9967-92-Region 7]
Approval of Implementation Plans; State of Iowa; Elements of the
Infrastructure SIP Requirements for the 2010 Nitrogen Dioxide National
Ambient Air Quality Standard (NAAQS)
AGENCY: Environmental Protection Agency (EPA).
ACTION: Proposed rule.
-----------------------------------------------------------------------
SUMMARY: The Environmental Protection Agency (EPA) is proposing to
approve elements of a State Implementation Plan (SIP) submission, and
an amended SIP submission from the State of Iowa for the 2010 Nitrogen
Dioxide (NO2) National Ambient Air Quality Standard (NAAQS).
Infrastructure SIPs address the applicable requirements of Clean Air
Act (CAA) section 110, which requires that each state adopt and submit
a SIP for the implementation, maintenance, and enforcement of each new
or revised NAAQS promulgated by the EPA. These SIPs are commonly
referred to as ``infrastructure'' SIPs. The infrastructure requirements
are designed to ensure that the structural components of each state's
air quality management program are adequate to meet the state's
responsibilities under the CAA.
In the ``Rules and Regulations'' section of this Federal Register,
we are approving the state's SIP revisions as a direct final rule
without a prior proposed rule. If we receive no adverse comment, we
will not take further action on this proposed rule.
DATES: Comments must be received on or before October 20, 2017.
ADDRESSES: Submit your comments, identified by Docket ID No. EPA-R07-
OAR-2017-0208, to https://www.regulations.gov. Follow the online
instructions for submitting comments. Once submitted, comments cannot
be edited or removed from Regulations.gov. The EPA may publish any
comment received to its public docket. Do not submit electronically any
information you consider to be Confidential Business Information (CBI)
or other information whose disclosure is restricted by statute.
Multimedia submissions (audio, video, etc.) must be accompanied by a
written comment. The written comment is considered the official comment
and should include discussion of all points you wish to make. The EPA
will generally not consider comments or comment contents located
outside of the primary submission (i.e. on the web, cloud, or other
file sharing system). For additional submission methods, the full EPA
public comment policy, information about CBI or multimedia submissions,
and general guidance on making effective comments, please visit https://www2.epa.gov/dockets/commenting-epa-dockets.
FOR FURTHER INFORMATION CONTACT: Heather Hamilton, Air Planning and
Development Branch, U.S. Environmental Protection Agency, Region 7,
11201 Renner Boulevard, Lenexa, KS 66219 at (913) 551-7039, or by email
at hamilton.heather@epa.gov.
SUPPLEMENTARY INFORMATION: This document proposes to take direct final
action on Iowa's infrastructure SIP submissions for the 2010
NO2 NAAQS. We have published a direct final rule approving
the State's SIP revision(s) in the ``Rules and Regulations'' section of
this Federal Register, because we view this as a noncontroversial
action and anticipate no relevant adverse comment. We have explained
our reasons for this action in the preamble to the direct final rule. A
detailed Technical Support Document (TSD) is included in this
rulemaking docket to address the following: A description of Clean Air
Act section 110(a)(1) and (2)
[[Page 43926]]
infrastructure SIPs; the applicable elements under sections 110(a)(1)
and (2); EPA's approach to the review of infrastructure SIP
submissions, and EPA's evaluation of how Iowa addressed the relevant
elements of sections 110(a)(1) and (2). If we receive no adverse
comment, we will not take further action on this proposed rule. If we
receive adverse comment, we will withdraw the direct final rule and it
will not take effect. We would address all public comments in any
subsequent final rule based on this proposed rule. We do not intend to
institute a second comment period on this action. Any parties
interested in commenting must do so at this time. For further
information, please see the information provided in the ADDRESSES
section of this document.
List of Subjects in 40 CFR Part 52
Environmental protection, Air pollution control, Incorporation by
reference, Intergovernmental relations, Nitrogen dioxide, Reporting and
recordkeeping requirements.
Dated: September 8, 2017.
Cathy Stepp,
Acting Regional Administrator, Region 7.
[FR Doc. 2017-19936 Filed 9-19-17; 8:45 am]
BILLING CODE 6560-50-P